2011-04-15T09:39:41-05:00 2010-09-30 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 650 NORTH BETHESDA MD 208142930 990 2009-10-01 521968145 RADIO FREE ASIA RADI 2025304903 2025 M STREET NW No 300 WASHINGTON DC 20036 libby liu-Scardino 2025304903 2011-04-15 1 MICHAEL A FREEDMAN CPA 3019519090 2009 2016-02-24 21:20:13Z LIBBY LIU-SCARDINO 2025 M STREET NW No 300 WASHINGTON DC 20036 37680139 0 X www.rfa.org X 1996 DC SEE PART III, LINE 1. 9 9 274 0 0 0 35746615 37680139 0 0 0 35746615 37680139 0 0 24099317 25538076 0 0 11858305 12826464 35957622 38364540 -211007 -684401 6840867 7448134 5849941 7084608 990926 363526 Radio Free Asia's mission is to provide accurate and timely news and information to Asian countries whose governments prohibit access to a free press. Guided by the core principles of freedom of expression and opinion, RFA serves its listeners by providing information critical for informed decision-making.RFA is mandated to broadcast to China, Tibet, North Korea, Vietnam, Cambodia, Laos, and Burma. RFA's programming primarily comprises domestic news and information of unique and specific interest to its listeners. All broadcasts are solely in local language(s) and dialects. Each RFA language service is distinctive, reflecting the particular culture, language, and preferences of its listeners.RFA adheres to rigorous journalistic standards of objectivity, accuracy, and fairness. RFA aims, in turn, to retain the greatest confidence among its listeners and to serve as a model on which others may shape their own emerging journalistic traditions. 0 0 24249392 BROADCASTING AND PROGRAMMING OPERATIONS: RADIO FREE ASIA BROADCASTS TO CHINA IN MANDARIN, CANTONESE AND UYGHUR LANGUAGES. IT ALSO BROADCASTS TO CAMBODIA, LAOS, NORTH KOREA, TIBET, VIETNAM AND BURMA. ITS PROGRAMMING DEPARTMENT OVERSEES THE REPORTING AND EDITING DONE BY ALL THE LANGUAGE SERVICES, AS WELL AS THE WORK OF ITS OVERSEAS BUREAUS, OUTSIDE CONTRIBUTORS AND CONSULTANTS. THE DEPARTMENT ALSO OVERSEES WIRE ROOM EDITORS AND RESEARCHERS. 24249392 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 181 0 1 274 1 0 1 HK TH TW KS IN TU CB 0 0 0 0 0 0 0 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X PATRICK TAYLOR JR 2025304903 2025 M STREET NW SUITE 300 WASHINGTON DC 20036 Victor Ashe 2.00 X 0 0 0 Walter Isaacson 2.00 X 0 0 0 Michael Lynton 2.00 X 0 0 0 Susan McCue 2.00 X 0 0 0 Michael Meehan 2.00 X 0 0 0 Dennis Mulhaupt 2.00 X 0 0 0 Dana Perino 2.00 X 0 0 0 Enders Wimbush 2.00 X 0 0 0 D Jeffrey Hirschberg 2.00 X 0 0 0 Steven Simmons 2.00 X 0 0 0 Joaquin Blaya 2.00 X 0 0 0 Blanquita Cullum 2.00 X 0 0 0 Judith McHale 2.00 X 0 0 0 Libby Liu 40.00 X 164327 0 20745 Daniel Southerland 40.00 X 167037 0 31404 Norman Thompson 40.00 X 156125 0 27070 Bernadette Burns 30.00 X 116902 0 12567 Patrick Taylor Jr 40.00 X 159203 0 20230 David Baden 40.00 X 158262 0 31952 Alex Tseu 40.00 X 155594 0 22442 Jennifer Chou 40.00 X 133591 0 13579 Richard Smith 40.00 X 126713 0 17837 Alan Tanenbaum 40.00 X 123686 0 28650 Jigme Ngapo 40.00 X 121477 0 26737 1582917 0 253213 20 0 1 0 0 37680139 37680139 37680139 0 0 0 1110010 207836 902174 18490305 13708920 4781385 1757104 1300153 456951 2673775 2057310 616465 1506882 1075513 431369 146568 1500 145068 95179 12436 82743 2226003 1840217 385786 25623 1289 24334 672776 136510 536266 370930 38223 332707 3313285 336636 2976649 750508 615476 135032 23141 14277 8864 501196 501196 107891 4980 102911 stringers 2178700 2178700 Communications 582438 90243 492195 Computer Software/Equip 377207 377207 News wire costs 344555 344555 Technical components 296154 80880 215274 814310 203738 610572 38364540 24249392 14115148 0 3000 3000 4382000 4530067 99228 169686 36912 37120 6203956 3840422 2172698 2363534 147029 344727 6840867 7448134 3941896 4291690 1908045 2792918 5849941 7084608 X 990926 363526 990926 363526 6840867 7448134 X 0 1 1 X 1 1 X 30428743 31782462 34292664 35746615 37680139 169930623 30428743 31782462 34292664 35746615 37680139 169930623 169930623 169930623 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5901074 3722312 2178762 302882 118110 184772 2363534 UNEXPENDED FUNDS 1202560 Post retirement plan obligation in excess of assets 1395804 Flexible spending account withholdings 194554 2792918 37680139 38364540 -684401 57001 57001 -627400 37680139 0 37680139 0 37680139 37863344 0 37863344 501196 501196 38364540 Part X: Description of Uncertain Tax Positions Under FIN 48: In June 2006, the Financial Accounting Standards Board (FASB) released FASB ASC 740-10, Income Taxes, that provides guidance for reporting uncertainty in income taxes. For the year ended September 30, 2010, RFA has documented its consideration of FASB ASC 740-10 and determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements. Part XI, Line 8 - Other Adjustments: Change in funded status of post-retirement plan: -635031. Property and equipment additions: 692032. The net change in funded status of post-retirement plan ($635,031) and the property and equipment additions $692,032 is $57,001 as shown on Schedule D, Part X1, line 8. PART XIII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION INCLUDED ON FINANCIAL STATEMENTS AS OTHER ITEM AND ON FORM 990, PART IX, AS AN EXPENSE. $501,196 East Asia and the Pacific 5 11 Program services International broadcasting 1967419 Europe 1 0 Program services International broadcasting 140335 South Asia 2 0 Program services International broadcasting 45152 8 11 2152906 X X X 0 0 0 0 0 0 0 0 0 Libby Liu 164327 0 0 0 0 0 15220 0 5525 0 185072 0 0 0 Daniel Southerland 162537 0 4500 0 0 0 15132 0 16272 0 198441 0 0 0 Norman Thompson 152125 0 4000 0 0 0 14208 0 12862 0 183195 0 0 0 Patrick Taylor Jr 155203 0 4000 0 0 0 14395 0 5835 0 179433 0 0 0 David Baden 154262 0 4000 0 0 0 14671 0 17281 0 190214 0 0 0 Alex Tseu 153094 0 2500 0 0 0 13979 0 8463 0 178036 0 0 0 Alan Tanenbaum 120686 0 3000 0 0 0 11730 0 16920 0 152336 0 0 0 Form 990, Part VI, Section B, line 11 The Form 990 tax return was completed by RFA's external auditors based on the audited financial statements and other relevant information provided by RFA. The first draft of the tax return was forwarded to the CFO for review. The CFO reviewed the document to ensure that the information in the tax return agreed to the audited financial statements, and other relevant information provided to the auditors. The CFO of RFA noted changes to the Form 990 and returned it to the auditors for revisions, if necessary. The auditors made the corrections, if necessary, and returned the Form 990 as a 2nd draft to the CFO of RFA for further review. This review and correction process between the CFO and the auditors continued until all errors and corrections were cleared. An error free return known as the final draft was forwarded to the CFO of RFA for approval. This final draft was then submitted to the President and VP of Administration and Finance for their approval. Upon approval, the VP of Administration and Finance forwarded the final draft Form 990 to the RFA's Board for approval. Upon approval by the Board, RFA's CFO authorized the auditors to finalize the Form 990 tax return. The auditors completed and forwarded the final Form 990 to RFA's CFO for signing by the President. Upon receipt, the CFO performed a final review of the Form 990 tax return to ensure that no changes occurred during the auditors' finalization process. The final Form 990 and the Form 8879-EO - 'IRS e-file Signature Authorization for Exempt Organization' were forwarded to the President for signature. The President signed the Form 8879-EO and returned the documents to the VP of Administration and Finance. The VP of Administration and Finance forwarded a copy to the BBG's CFO. RFA's CFO forwarded a signed copy of Form 8879-EO to the auditors for release to the IRS via e-filing. Copies of all drafts and the final signed tax return are filed and maintained along with other financial records. Form 990, Part VI, Section B, line 12c RFA has a conflict of interest policy that is posted on its intranet. At least once a year RFA distributes a certification and disclosure form to its officers and key employees. Annually, the policy is reviewed and updated by the General Counsel and is made available to all new hires at the time of employment. In addition, RFA performs conflict of interest workshops and attendance is mandatory for all employees. If a potential conflict arises and is disclosed by the employee, the employee's supervisor discusses the disclosure with the General Counsel. If the General Counsel determines that an actual conflict exists, the employee is advised that he or she may not engage in the activity. If the General Counsel determines that there may be a potential conflict but that it will not adversely affect RFA, the employee may be able to engage in the activity with certain restrictions. If an employee engages in an activity that poses a conflict of interest and RFA is or becomes aware of the activity, the employee would be advised that he or she must stop engaging in the activity and/or appropriate disciplinary action, up to and including termination of employment may result. Conflict of Interest Relating to the Members of the Board: The Directors are governed by the Broadcasting Board of Governors public disclosure requirements. Each Director files an annual Standard Form 278, which is the executive branch public financial disclosure report form. The regulations governing such reports are found at 5 CFR Part 2634. Form 990, Part VI, Section B, line 15a The President's compensation is determined by the Board of Governors, using comparable data similar to the other SES employees of the Federal government. All Board decisions are properly documented. Supervisors of other officers and key employees are required to prepare Performance Evaluation Reports annually. The compensation for the officers and key employees is determined as follows: Vice President - Board of Governors, Treasurer - Board of Governors, CFO - Board of Governors, CTO - Board of Governors, Secretary - President. Form 990, Part VI, Section C, line 19 Radio Free Asia's governing documents, conflict of interest policy, and financial statements are made available to the public upon request. Radio free EuropeRadio Liberty 1201 Connecticut Avenue NW Washington DC 20036 521068522 International Broadcasting DC 501(c)(3) lINE, 7 509(a)(1) BBG Middle East Broadcasting Networks Inc 7600 Boston Blvd Suite D Springfield VA 22153 421591205 international Broadcasting VA 501(c)(3) lINE, 7 509(a)(1) BBG RFA Post Retirement MedicalLife VEBA trust 2025 M street NW Washington DC 20036 597212128 Fund Retiree medical and life insurance benefits for eligible participants DC 501(c)(9) N/A BBG BROADCASTING BOARD OF GOVERNORS 330 INDEPDENCE AVE SW wASHINGTON DC 20547 522260085 international Broadcasting DC N/A N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1